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of <h1>Supreme Court exempts appellant under Customs Act, Section 25(2) for caustic soda import, citing discrimination.</h1> <h3>Jain Exports Pvt. Ltd. and Ors. Versus Union of India (UOI) and Ors.</h3> The Supreme Court allowed the appellant's appeal for exemption under Section 25(2) of the Customs Act for importing caustic soda, citing discrimination. ... - The Supreme Court allowed the appellant's appeal seeking exemption under Section 25(2) of the Customs Act for importing caustic soda, similar to another importer. The appellant was granted relief as there was no justification for the discrimination. The appellant was permitted to import at a concessional duty rate and sell at a fixed price without paying the duty difference. The appeal was disposed of in terms of the interim order, and the appellant was discharged from the security furnished to the Collector of Customs.
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